Pengaruh DER, DPR, Profitability, dan Firm Size terhadap Income Smoothing

Companies operate with the aim of making a profit, by selling products (goods or services) to their customers. In addition, company also has specific goal, namely maximize welfare shareholders and profits. line financial theory. The purpose this study is discuss analyze effect debt equity ratio, dividend, payout profitability, firm size on income smoothing. research method used in associative method, that aims determine influence relationship between two more variables looking for roles, influences, causal relationships independent population-bound variables. listed BEI data collection techniques through interviews, observations. results partially show four Debt Equity Ratio, Dividend Payout Profitability, Firm Size have no Income Smoothing. Simultaneous simultaneously predictive ability these Smoothing known be -0.113. How it Adjusted R Square test obtained value -0.113, which means processing above negative R2 value, then considered zero.